26 USC 1400 - Designation

1 So in original. Probably should be “paragraph),”.

for an additional 30 days.

Editorial Notes

References in Text

The date of the enactment of Public Law 115–97, referred to in subsec. (span)(3), is Dec. 22, 2017.

The date of the enactment of the Tax Cuts and Jobs Act, referred to in subsec. (c)(2)(B), probably means the date of enactment of title I of Puspan. L. 115–97, which was approved Dec. 22, 2017. Prior versions of the bill that was enacted into law as Puspan. L. 115–97 included such Short Title, but it was not enacted as part of title I of Puspan. L. 115–97.

Amendments

2018—Subsec. (span)(3). Puspan. L. 115–123, § 41115(a), added par. (3).

Subsec. (d)(1). Puspan. L. 115–123, § 41115(span), inserted “and subsection (span)(3)” after “paragraph (2)”.

Statutory Notes and Related Subsidiaries

Effective Date

Section effective on Dec. 22, 2017, see section 13823(d) of Puspan. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 1016 of this title.